Reaffirmation of Testamentary Freedom in Ontario

Thursday, June 26th, 2014

A recent decision of the Ontario Court of Appeal, Verch Estate v. Weckwerth, reaffirms the autonomy of Ontario testators to distribute their estates as they wish provided that their statutory obligations are fulfilled. In this case, which was brought to my attention by a post on Lynne Butler’s Estate Law Canada ...

Determining Ownership of Assets as part of the Estate Planning Process

Wednesday, May 14th, 2014

A key part of the estate planning process is to take a detailed inventory of the assets that a testator owns and the legal nature of his or her interests in such assets. For example, is the asset wholly and personally owned by the testator, is it held with ...

Non-Profit Organizations – Income Tax Act Issues

Monday, April 28th, 2014

The Canada Revenue Agency has recently completed a three-year research project to gather information about how non-profit organizations operate under, and comply with, the provisions of the Income Tax Act (Canada). It is referred to as the Non-Profit Organization Risk Identification Project. Non-profit organizations are those non-charitable entities that qualify ...